Alec Ure reviews developments affecting qualifying recognised overseas pensions schemes
The Financial Services and Markets Act 2000 (Gibraltar) (Amendment) Order 2012 and The Undertakings for Collective Investment in Transferable Securities (Amendment) Regulations 2012
The CIOT has published a note of ‘initial points’ raised on behalf of its members in meetings with HMRC and HM Treasury to discuss the June 2012 response document.
Low bonus rates were making SAYE schemes less attractive, the OTS said in March
HMRC is seeking views on proposed changes to two longstanding anti-avoidance rules that the European Commission considers to be incompatible with EU law.
HMRC has invited comment on three sets of draft regulations intended to implement changes set out in the January 2012 consultation on contractual schemes for collective investment.
Businesses cite technical difficulties and administrative burdens
The High Court has ordered HMRC to publicise a group litigation order (GLO) made last month in respect of claims made by members of Recognised Overseas Self-Invested International Pensions (Singapore) (ROSIIP) that they had a legitimate expectation that transfers of UK pension savings to ROSIIP w
Paul Howard and Priya Dutta provide your refresher guide.
People engaging in tax avoidance schemes that might be considered abusive will be challenged by the tax authorities, will receive little sympathy in court and may be vulnerable to widespread adverse publicity, the Society of Trust and Estate Practitioners warned as it unveiled a five-point ‘progr